Yes, you need to pay tax from bitcoin income. If you boss is paying you in bitcoin and not fiat, you still have to pay your tax.

Of you means from the passive earning while you hold bitcoin? Capital gains tax. You will need to read about crypto tax in your country. There are some countries that have the law already that you have to pay tax of certain percentage from the profit you make from your holding. But that is only when you sell it. If you continue to hold it, no tax.